Tax Court Wrongly Cut Conservation Gift Value, 4th Circ. Told

By Anna Scott Farrell · January 20, 2026, 2:28 PM EST

The U.S. Tax Court made multiple errors when it reduced the value of rock-rich land underlying a North Carolina partnership's conservation easement donation, the partnership told the Fourth Circuit, urging it...

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Documents

Case Information

Case Title

Green Valley Investors, LLC v. Commissioner of Internal Revenue

Case Number

25-2197

Court

Appellate - 4th Circuit

Nature of Suit

U.S. Tax Court 

Date Filed

October 08, 2025